Audi's Markus Winkelhock tried a low percentage outside pass at the infield kink on the very last lap. Anyone who ever raced could see how that was going to turn out and, predictably, the Flying Lizards Audi ran out of road at the exit.
There was no contact yet IMSA officials saw fit to assign the Level 5 Motorsport Ferrari 458 driven by Alessandro Pier Guidi (of "spin and recover at Eau Rouge" fame) a penalty for accidental contact.

The cars never touched.

One of the worst calls I have ever seen in motosport.

UPDATE: IMSA reversed the call three hours after the end of the race, no doubt feeling the pressure and ridicule from irate fans and professionals alike. I'm sure Level5 would have preferred to be up on the podium and Lizards, not have to give their Rolex's back.